CRA confirms that the status of a location as a “place of amusement” for purposes of the public sector body exemption may be determined on an event-by-event basis

Charges for events by a charity which otherwise might be exempt from GST/HST generally will be taxable if they are characterized as admissions to a “place of amusement” for more than nominal (over $1.00) consideration (and they do not come within an exemption for non-recurring fund-raising). The definition of “place of amusement” includes premises at which various listed types of entertaining events are staged or held, as well as any place, structure or device whose purpose is to provide any type of amusement or recreation.

CRA considers that “regardless of the usual purpose of a place or its day-to-day use, a place may, under the first [branch] become a place of amusement at a particular moment in time due to an activity being staged or held there.” For example, a church that charges admissions to see its unique architecture would not thereby be a place of amusement under the first branch – but would become a place of amusement if a concert (other than a non-recurring fund-raiser) were held there for ticket purchasers.

In CRA's view, a place (e.g., the church) will not be a place of amusement under the second branch if its "ordinary day-to-day purpose" is not to provide amusement or recreation.

Neal Armstrong. Summary of Excise and GST/HST News - No. 98 under ETA s. 123(1) – place of amusement.